Ministry of Finance
Tariff Notification No. 100/2020-Customs  in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
In exercise of the powers conferred by sub-section  of section 14 of the Customs Act, 1962 , the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance , No. 36/2001-Customs , dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide number S. O. 748 , dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: -
“TABLE-1
|
|
Sl. No.
|
|
Chapter/ heading/ sub-heading/tariff item
|
|
Description of goods
|
|
Tariff value

|
|

|
|

|
|

|
|

|
|
1
|
|
1511 10 00
|
|
Crude Palm Oil
|
|
755
|
|
2
|
|
1511 90 10
|
|
RBD Palm Oil
|
|
787
|
|
3
|
|
1511 90 90
|
|
Others – Palm Oil
|
|
771
|
|
4
|
|
1511 10 00
|
|
Crude Palmolein
|
|
793
|
|
5
|
|
1511 90 20
|
|
RBD Palmolein
|
|
796
|
|
6
|
|
1511 90 90
|
|
Others – Palmolein
|
|
795
|
|
7
|
|
1507 10 00
|
|
Crude Soya bean Oil
|
|
898
|
|
8
|
|
7404 00 22
|
|
Brass Scrap 
|
|
3846
|
|
9
|
|
1207 91 00
|
|
Poppy seeds
|
|
3623
TABLE-2
|
|
Sl. No.
|
|
Chapter/ heading/ sub-heading/tariff item
|
|
Description of goods
|
|
Tariff value

|
|

|
|

|
|

|
|

|
|
1.
|
|
71 or 98
|
|
Gold, in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed
|
|
615 per 10 grams
|
|
2.
|
|
71 or 98
|
|
Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed
|
|
780 per kilogram
|
|
3.
|
|
71
|
|
 Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;
 Medallions and silver coins having silver
content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage.
Explanation. - For the purposes of this entry, silver in any form shall not include foreign
currency coins, jewellery made of silver or
articles made of silver.
|
|
780 per kilogram
|
|
4.
|
|
71
|
|
 Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;
 Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage.
Explanation. - For the purposes of this entry, “gold findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of Jewellery in place.
|
|
615 per 10 grams
TABLE-3
|
|
Sl. No.
|
|
Chapter/ heading/ sub-heading/tariff item
|
|
Description of goods
|
|
Tariff value

|
|

|
|

|
|

|
|

|
|
1
|
|
080280
|
|
Areca nuts
|
|
3709”
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide Notification No. 36/2001–Customs , dated the 3rd August, 2001, vide number S. O. 748 , dated the 3rd August, 2001 and was last amended vide Notification No. 93/2020-Customs , dated the 30th September, 2020, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide number S.O. 3424 , dated 30th September, 2020.